(Mishnah): If there was no Yedi'ah at the beginning, but there is Yedi'ah at the end, the outer goat (of Musaf Yom Kipur, offered on the outer Mizbe'ach) and Yom Kipur atone. "Milvad Chatas ha'Kipurim" - what this (the inner goat) atones for, this (the outer goat) atones for;

Just like the inner atones only for [an Aveirah] that had Yedi'ah, also the outer atones only for [an Aveirah] that had Yedi'ah.

(Gemara) Question: Why do you see proper to say [in the previous Mishnah] that the inner suspends (when there was Yedi'ah only at the beginning) and [in our Mishnah] the outer atones (when there was Yedi'ah only at the end)? Perhaps the outer suspends and the inner atones, or both suspend, or both atone? What will we say?

R. Yakov bar Acha: I saw Reish Lakish ask R. Yochanan, and he answered him about division of Kaparos, and I do not know what he answered him. (Perhaps it was this question!)

R. Zeira: Perhaps he asked this - what do you see proper to say, [the Korban is for] a Tamei who ate Tahor [Kodshim], or a Tahor who ate Tamei? [And he answered] "v'Tum'aso Alav" - Tum'as ha'Guf, and not Tum'ah of the meat.

Question: [We asked] or, perhaps both atone. What will we say?

Answer: [It says about Se'ir ha'Mishtale'ach] "v'Hisvadah Alav Avonos" - these are Mezid. "Pish'eihem" - these are rebellions. "Chat'osam" - these are Shegagos. "[V']Nasa" - it will atone;

(R. Ami citing Reish Lakish): "V'Nasa ha'Sa'ir Alav Es Kol Avonosam" - it mentioned the Mezid and abandoned the Shogeg, to teach that just like Mezid has no Chiyuv Korban, also Shogeg [for which it atones] has no Chiyuv Korban.

Why did they come to here? (If it does not atone for Shogeg, how does confession for Shogeg help?) R. Ila'a said in the name of R. Yosa, it is to suspend (protect from punishment until he will find out and bring a Korban, like Asham Taluy suspends. Likewise, the inner goat only suspends (NO'AM YERUSHALAYIM). He did not explain why we learn only to the inner goat. Perhaps because the Torah equated the inner goat and Se'ir ha'Mishtale'ach ("Shnei Se'irim"), we should equate them as much as possible - PF.)

Suggestion: It should suspend for [one who was Shogeg about Lavim of lashes, e.g.] people who eat vermin! [Also] these are connoted [in "Chat'osam" similar to Avonos, for there is no Korban for them]!

Answer (R. Shmuel citing R. Zeira): We learn from a Gezeirah Shavah "Chat'osam- Chat'osam." Just like Chat'osam said below ("v'Hisvadu Es Chat'osam Asher Asu") refers to something to which Korban applies (Asham Gezelos), also Chat'osam here [is an Aveirah] with a Chiyuv Chatas. This excludes Shegagos [of Aveiros of lashes], which have no Chiyuv Korban.

Answer (to Question (b)): The inner goat and Yom Kipur suspend [for Aveiros that have no Chiyuv Korban now, but could have later, i.e. there was Yedi'ah only at the beginning]. What remains [similar to this for the outer goat to atone, i.e. there is Yedi'ah, but no Chiyuv Korban]? There was no Yedi'ah at the beginning, but there is Yedi'ah at the end.